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This month the ISSB made its final decisions on all the technical content of its initial Standards. The ISSB has now entered the drafting and balloting process of the Standards, ahead of their expected issuance at the end of Q2 2023.

A full summary of the February 2023 ISSB meeting is available in the ISSB Update, and you can also listen to Vice-Chair Sue Lloyd and Chair Emmanuel Faber in the latest episode of the ISSB podcast.

The topics discussed include:

  • sources of guidance to identify sustainability-related risks and opportunities and disclosures;
  • effective date of ISSB standards;
  • reference to ESRS and GRI;
  • proportionality and support for those applying IFRS S1 and IFRS S2; and
  • future work.

You can find all our podcasts on our podcast page. They are also available on Spotify, iTunes and on our YouTube channel.

You can find all of the ISSB Updates here; the IFRS Foundation work plan has also been updated.

Followable tags

IFRS Sustainability Standards development